https://www.taxtmi.com/caselaws?id=193080 Section 16(3)(a)(ii) is applicable irrespective of the parent's gender and permits attribution of a minor's partnership-derived profits to a parent who is a partner; the statutory phrase "any individual" and the reference to "such individual" are read to include a mother as well as a father. The legislative aim to prevent income shifting to wives or minors does not restrict the provision to male partners, and therefore a mother's total income may properly include the shares of profits allotted to her minor children arising from admission to partnership benefits. en-us Thu, 14 Sep 1950 00:00:00 +0530 Wed, 12 Jul 2017 18:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193080 Section 16(3)(a)(ii) is applicable irrespective of the parent's gender and permits attribution of a minor's partnership-derived profits to a parent who is a partner; the statutory phrase "any individual" and the reference to "such individual" are read to include a mother as well as a father. The legislative aim to prevent income shifting to wives or minors does not restrict the provision to male partners, and therefore a mother's total income may properly include the shares of profits allotted to her minor children arising from admission to partnership benefits. Case-Laws Income Tax Thu, 14 Sep 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193080